Yes, you will have to deposit the total amount that you withdrew in 2022 within 60 days of the date of your distribution. Contact your administrator to find out the process since you will need to get another distribution to cover the educational expenses in 2023. Your accountant is correct since you did not pay for qualified educational expenses in 2022, you will pay taxes and penalties on the earnings.
For additional information, please take a look at the TurboTax article What is IRS Form 1099-Q?
[Edit 2/10|1:27 pm PST]
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